| Citation(s) |
|---|
| 2019 SLG 686 2019 SLD 686 2019 PTCL 137 |
Islamabad High Court
I.T.R. Nos. 79, 80, 82, 84, 87 & 88/2009, 32, 33, 34, 35, 45, 46, 47, 48, 49 & 60/2012, 144, 146, 147, & 148/2011, 55, 56 & 57/2015, decision Dated: 19-12-2018
MR. CHIEF, JUSTICE ATHAR MINALLAH, MR., JUSTICE MIANGUL HASSAN AURANGZEB
Petitioners by: Hafiz Munawar Iqbal and Imran Rasool, Advocates Mr. Shahid Iqbal, Advocate in I.T.R. Nos.79, 80, 82, 84, 87 and 88/2009, l.T.R.Nos.144, 146, 147 and 148/2011. Mr. Saeed Ahmed Zaidi Advocate in I.T.R.Nos. 32, 33, 34 and 35/2012. Mr. Tari
I.T.R. Nos. 79, 80, 82, 84, 87 & 88/2009, 32, 33, 34, 35, 45, 46, 47, 48, 49 & 60/2012, 144, 146, 147, & 148/2011, 55, 56 & 57/2015, decision Dated: 19-12-2018
MR. CHIEF, JUSTICE ATHAR MINALLAH, MR., JUSTICE MIANGUL HASSAN AURANGZEB
Petitioners by: Hafiz Munawar Iqbal and Imran Rasool, Advocates Mr. Shahid Iqbal, Advocate in I.T.R. Nos.79, 80, 82, 84, 87 and 88/2009, l.T.R.Nos.144, 146, 147 and 148/2011. Mr. Saeed Ahmed Zaidi Advocate in I.T.R.Nos. 32, 33, 34 and 35/2012. Mr. Tari
M/S. OIL AND GAS REGULATORY AUTHORITY
VS
COMMISSIONER OF INCOME TAX, ISLAMABAD
Law: Income Tax Ordinance, 2001
Section: 4,49,49(1),49(2),49(3),49(4),80,80(1)
Law: Constitution of Pakistan, 1973
Section: 165-A
CONSTITUTION OF THE ISLAMIC REPUBLIC OF PAKISTAN, 1973 Article 165-A Section 49(4) of Income Tax Ordinance, 2001 was a declaratory legislation meant to achieve the purpose which had already been achieved by Article 165-A of the Constitution of the Islamic Republic of Pakistan, 1973. INCOME TAX ORDINANCE, 2001 (XLIX OF 2001) Sections 4 & 49 Section 4 is subject to Section 49(1). [Para 6 at F) Section 49 Since the (1) National Electric Power Regulatory Authority (2) Zarai Taraqiati Bank Ltd. (3) Defence Housing Authority (4) Oil and Gas Regulatory Authority seeking exemption from payment of tax under Section 49(1) to (3) cannot be termed as "Federal Government", "Provincial Government", "Local Authority" or "Local Body" and are not entitled to exemption from payment of income tax.-Questions of law i.e. whether entities established under the provisions of statutes would be exempt from the payment of tax under section 49(1) to (3) of the Income Tax Ordinance, 2001. The exemption from payment of income tax is being sought by (1) (National Electric Power Regulatory Authority) established under the provisions of the Regulations of Generation, Transmission and Distribution of Electric Power Act, 1997, (2) Zarai Taraqiati Bank Limited earlier established under the provisions of the Agriculture Development Bank of Pakistan (Re-organization and Conversion) Ordinance, 2002, and subsequently, registered under the provisions of the Companies Ordinance, 1984, (3) the Defence Housing Authority established under the provisions of the Defence Housing Authority Islamabad Act, 2013, and (4) Oil and Gas Regulatory Authority established under the provisions of Oil and Gas Regulatory Authority Ordinance, 2002. There is no provision in any of the statutes establishing the above- named entities exempting them from the payment of tax under the provisions of the 2001 Ordinance. None of the statutes establishing the entities/bodies, seeking exemption from the payment of income tax, contain any provision exempting such bodies from the payment of income tax. Section 4 of the 2001 Ordinance provides inter-alia that income tax shall be imposed for each tax year on every "person" who has…
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